(1) Any person who is entitled or required to appear before any authority other than the High Court in connection with any proceedings under this Act may be represented before such authority,-

(a) by his relative or a person employed by him, if such relative or person is duly authorized by him in writing in this behalf; or

(b) by a legal practitioner; or

(c) by a chartered accountant or a cost accountant duly authorized by him in writing in this behalf; or

(d) by a sales tax practitioner possessing the prescribed qualifications and duly authorized by him in writing in this behalf.

(e) a member of the Institute of Company Secretaries of India within the meaning of section 2(2) of the Company Secretaries Act, 1980 (Central Act 56 of 1980).

Explanation - For the purpose of this sub-section the expression "a person employed by him" shall mean a person who is a full time employee under the person on whose behalf he is appearing or part time employee holding Diploma in Sales Taxation issued by the Gulati Institute of Finance and Taxation.

(2) The authorisation referred to in sub-section (1) shall be in such form and accompanied by such fee as may be prescribed.